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UNITED STATES .BUREAU OF EDUCATION 

SPECIAL PUBLICATION. WHOLE NUMBER 463 



DEFINITIONS OF TERMS USED IN THE 
FISCAL SCHEDULES 

OF THE BUREAU OF EDUCATION 
FOR STATE AND CITY SCHOOL SYSTEMS 



ADOPTED AUGUST 9, 1911 




WASHINGTON 

GOVERNMENT PRINTING OFFICE 

1911 



Coiie. 



DEFINITIONS OF TERMS USED IN THE STANDARD FISCAL 
SCHEDULE FOR CITIES. 



HEADINGS. 



Total. — Under this heading include the sum of all figures in the 
columns to the right, these columns to contain no duplicates. 

Schools for the industries. — Include only those schools which offer 
training in specific vocations. Do not include those schools in which 
instruction in hand training is offered with a general educational aim, 
as, for example, the prevailing type of manual training high school. 

Special schools. — Include schools for blind, deaf, feeble-minded, 
delinquents, dependents, etc. 

Special activities. — Include lectures, playgrounds, social centers, etc. 

ITEMS. 

-School year. — Report data for the school year instead of the fiscal 
year when they conflict, if this is possible without much additional 
labor. 

Net payments and receipts only to he reported. — The receipts and 
payments to be reported must in all cases be net, i. e., the receipts 
must always show the total amounts received from all sources less 
any amounts received in error and later corrected by refund pay- 
ments; and the payments must always show the total amounts paid 
for the different objects less any amounts paid in error and later cor- 
rected by refund receipts. 

EXPENSES. 

Item. 6. Offices in charge of buildings and supplies. — Divide this item 
into two parts when possible, placing upon the first dotted line 
expenses of "offices in charge of buildings," including those having 
charge of the construction and maintenance of physical properties, 
such as superintendent of buildings, school architects, inspector of 
buildings, superintendent of repairs, and schoolhouse commission. 
Payments to special employees engaged exclusively on new work 
should be charged to outlays. Opposite "offices in charge of supplies" 
upon the second line, report expenses of the offices of superintendent 
of supplies, business manager, or other officers whose duties are con- 
cerned with the purchase and distribution of supplies. 

Item 7. Office of superintendent of schools. — Include all payments 
for salaries and expenses of the superintendent of schools and of 
those subordinate administrative officers whose duties are largely 

5786°— 11 (3) 



administrative and who are not primarily supervisors of instruc- 
tion, such as assistant superintendent and board of examiners. See 
Item 11. 

Item 8. Enforcement of compulsory education and truancy laws. — 
Include salaries and office expenses of truant officers and police 
officers detailed as truant officers if paid out of school funds. (Pay- 
ments for expenses of truant and parental schools should not be 
entered here, but in column headed "Special schools.") 

Item 11. Salaries of supervisors of grades and subjects. — Include 
salaries of assistant superintendents whose duties are mainly con- 
nected with the supervision of instruction and of supervisors of 
special subjects and of grades, including only those who devote 
half or more than half of their time to supervision. Include also 
the salaries of clerks of such officers. 

In case an employee renders service in more than one kind of school 
in the same capacity, as that of a supervisor, prorate his salary, clerk 
hire, and other expenses between the different kinds of schools ac- 
cording to the amount of time devoted by him to each, charging the 
expense to the same account under each kind of school. 

In case an employee performs one function in one kind of school 
and another function in another kind of school, as that of supervisor 
in the elementary schools and that of teacher in the secondary 
schools, charge his salary, clerk hire, and other expenses to the 
accounts corresponding to the function to which he gives the major 
portion of his time (if his time is evenly divided, to the higher function, 
as supervisor) and to the kind of school in which he exercises such 
function. 

Item 13. Salaries of principals. — This item includes supervising 
principals, principals of groups and districts, and principals of buildings 
or similar units, including only those persons devoting half or more 
than half of their time to administration and supervision of instruction. 

Item 15. Teachers. — Include all regular, special, and model teachers 
who devote more than half of their time to instruction. 

Item 16. Textbooks. — Include only the payments for free textbooks 
furnished the pupils. The payments for textbooks purchased to sell 
to pupils should be reported under Item 58. 

Item 17. Supplies. — Supplies are those things which when once used 
are actually or constructively consumed, including such items as writ- 
ing paper, drawing paper, blank books, pencils, pens, adhesives, fas- 
teners, carbon paper, rubber stamps, supplies for typewriter, and other 
mechanical office or school devices; magazines, newspapers, and other 
printed matter for current use; textbooks (for students, not purchased 
for library), test tubes, litmus paper, filter paper; polishing and 
abrading supplies; brooms and scrub brushes; drugs, chemicals, 
cleansers; laboratory supplies; wearing apparel; food supplies; flags; 



recreational supplies, etc. Include also freight and cartage of such 
items. Supplies used in instruction should be included under Item 
17; those used in operation of plant, under Item 24. See also defi- 
nition of equipment, Item 50. 

Item 18. Other expenses of instruction. — These items include' other 
expenses incident to instruction, as rent of halls for graduation exer- 
cises, diplomas, etc. 

Item 21. Fuel. — Include also freight, cartage, and weighing charges. 

Item 24- Janitor's supplies. — See Item 17. 

Item 27. Repair of buildings and upkeep of grounds. — Include pay- 
ments for labor and materials incident to the repair of buildings, 
including painting, glazing, and of plumbing, lighting, heating, and 
ventilation equipment, and all payments for labor and materials inci- 
dent to keeping the grounds in normal condition. 

Item 28. Repairs and replacement of equipment. — For definition of 
equipment see Items 50 and 51. 

Items 32, 33, and 34- Library expenses. — Payments for these ex- 
penses should be distributed according to the kind of school. Pay- 
ments by school authorities for the maintenance of libraries used 
principally by the general public and not exclusively by the schools 
should be reported under "special activities." 

Items 35 and 36. Promotion of health. — Report all payments for 
general promotion of health and distribute them among the various 
kinds of schools and educational activities as far as possible. Among 
the expenses that should be distributed to the different kinds of 
schools and special activities are "supervisors of physical training/' 
"care and upkeep of playgrounds," etc. Payments for offices of 
directors and other overhead charges should be reported on the 
margin or on separate sheet under proper heads, as "clinic/' etc. 

Items 40 and 42. Payments to private schools and institutions. — 
Report all payments by the school system to private schools and 
institutions for the care and instruction of children in schools and 
institutions other than those belonging to the school system. These 
payments should be distributed as called for by the wording of the 
two lines, according to the kind of school or institution in which the 
children are kept ; if in a day school or night school they should be 
given in the columns for such schools; while if in an institution fur- 
nishing board and clothing they should be placed in the column for 
special schools. 

Item 44- Rent. — Charges for rent of offices used by the general 
administration should be reported under Item 8. 

Items 4^-51. Outlays. — Under "Outlays" report all payments for 
lands, new buildings, new equipment, additions to buildings, or 
extensive alterations that materially change and improve the build- 
ings, classifying these payments as called for by these items. Include 



with payments for land all costs of acquiring title, original grading, 
and improvements to the grounds, artesian wells, etc. Include 
with payments for new buildings, architects' fees, advertising for 
contracts, payments on contracts for construction, installation of 
plumbing, lighting, heating, and ventilation equipment, etc. 

All reports of payments for new equipment for general administra- 
tion offices and all reports of payments for the acquisition, construc- 
tion, or equipment of new buildings for the general administration 
should be reported in a column marked "Administration" on the 
margin or on an extra sheet. 

Items 50-51. Equipment. — All things other than buildings, fences, 
and similar structures which are adapted to continuous use for 
increasing the efficiency or economy of human effort, including 
motors, power-operated machinery and accessories, hand tools, 
clocks, pianos, window shades, laboratory apparatus, furniture and 
furnishings, desks, globes, maps, charts, and typewriters, blackboards 
except when included in contract for new building, wagons, harness, 
and other things used in transportation, fire-fighting apparatus, includ- 
ing hose, extinguishers, etc. (For convenience lighting, plumbing, 
heating, and ventilating equipment are considered as part of the 
building.) 

Item 58. Miscellaneous payments. — Include also any excess of the 
amount paid for supplies purchased for a storeroom over the amount 
issued on requisition, and expenses for school lunch rooms carried on 
by school funds. 

RECEIPTS. 

Items 62-64- Subventions and grants. — Include all subventions and 
grants whether obtained from income from State funds, from leases of 
school lands, from appropriations, or from general property, business 
or poll taxes, or from fines and penalties. 

Item 65. Appropriations from city treasury. — School systems that 
are administered as departments of the city government will report 
after Item 65 the aggregate appropriations from the city treasury 
for the use of school systems less any amounts that are derived from 
specific sources and are used exclusively for specific school purposes. 
These generally include amounts that for independent school districts 
would be reported after Inquiries 62, 63, 64, 71, 72, and in some cases 
66. All amounts deducted as above directed from the aggregate 
appropriations should be reported on these lines as in the case of 
independent school districts. 

Item 78. Sales of equipment and supplies. — Include receipts from 
sale of textbooks and supplies to pupils; also any excess of the 
amount of supplies issued on requisition from a storeroom over the 
amount paid for supplies; also receipts from lunch rooms carried on 
by school funds, from admission to public entertainments, etc. 



DEFINITIONS OF FISCAL ITEMS IN THE SCHEDULE 
FOR STATE SYSTEMS AND IN THE ABRIDGED 
FISCAL SCHEDULE FOR CITIES. 



The definitions of the items in the standard fiscal schedule for cities 
a PPb 7 to the same items in the standard schedule for State systems 
and in the abridged city schedule. But many of the items in the 
last two are combinations of one or more items in the first schedule. 
A table is given below showing how this combination has been made. 
In order to ascertain the kinds of expenses that should be charged 
to any item in either of the last two schedules, the definitions of all 
the items in the standard schedule which were combined in order to 
make the item should be consulted. Thus, to determine the 
expenses to be charged to Item 10 in the abridged schedule for 
cities, the definition for Items 22, 23, 24, and 25 in the standard 
schedule must be followed, as is indicated in the following table. 
Similarly, the expenses to be charged to 28b in the State schedule 
are given in definitions of Items 21 to 25, inclusive. 

Table showing manner of "telescoping" items of standard fiscal schedule into items of other 

schedules. 



State schedule. 


Abridged city schedule. 


Standard city schedule. 








rl 








2 


26a 


1 


< 


3 
4 
5 
.6 


26bl 


2 


I 7 


26c J 


18 




I 3 


I 11 
112 

(13 

114 


27a 


L 


27b 


5 


15 




f 6 


16 


27c 




(17 




7 


V 


l8 



(7) 



Table showing manner of '" telescoping" items of standard fiscal schedule into items of other 

schedules — Continued . 



State schedule. 


Abridged city schedule. 


Standard city schedule. 


28a 


8 


20 




f 9 


21 


2Sb 


■ 


10 


[22 
23 
24 






125 








[27 


29 


11 




28 
29 
30 






(32 


30a 


12 


33 

134 


30b 


13 


(35 
{36 


30c 


14 


|37 
138 

r40 








41 


31 


15 


■ 


42 
43 
44 
,45 






[47 


32 


17 


48 
[49 


33 


18 


[50 

151 








53 


34 


21 


• 


54 

55 
56 


35 


20 


57 




22 


58 




25 


62 




26 


63 




27 


64 






28 




65 



Table showing manner of ' ' telescoping ' ' items of standard fiscal schedule into items of other 
, schedules — Continued. 



State schedule. 


Abridged city schedule. 


Standard city schedule. 




29 


66 




30 


67 




31 


68' 




32 


69 




33 


70 




34 


71 




35 


72 




36 


73 




38 


' P 
[76 




39 


(77 
[78 




, 40 


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